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Department of Taxation and Finance

Current status of property tax-related legislation

Passed both Houses in 2021

Status as of 6/11/21

(Count = 61)

To view bill text see New York State Legislature. (To search, enter the bill number without the period, for example, X1234-x.)

Subject of Legislation Bill
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Prime
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Last action
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Action of
Governor
 2021 RPT Related Bills of Interest 
DTF-ORPTS Departmental / Governor's Program / Budget Bills:

Budget Bill -- includes provisions relating to real property transfer reports, STAR in MH parks, State Board quorum, misc. tech. amds., solar and wind energy project valuation model creation, and taxation of certain State lands in Ts. of Blooming Grove and Chester (see Parts U,V,W, X, and WW)

S.2509-c
A.3009-c

Budget Bill
Budget Bill

Passed Senate 4/6
Passed Assembly 4/7

Signed 4/19  Ch. 59

Budget Bill -- includes provisions relating to a capital improvement exemption for Nassau Co., and increasing cap on electric generating facility cessation mitigation fund (see Parts WW and XX)

S.2505-c
A.3005-c

Budget Bill
Budget Bill

Passed Senate 4/6
Passed Assembly 4/6

Signed 4/19  Ch. 55

Other RPT related bills:

Ag. Assess. & Ag. Bldg. exemption modifications, expands to include other apiary related products in gross sales allowance, etc. (Ag. & Mkts. Dept. bill)

S.7111
A.7568

Hinchey
Lupardo

Passed Senate 6/7
Passed Assembly 6/7

Not yet delivered

Comparable sales, cost, and rental selection restrictions for mixed-use and non-residential properties outside NYC (adds RPTL Sec. 305-a)

S.5715-a
A.894-c

Gauhran
Zebrowski

Passed Senate 6/3
Passed Assembly 6/1

Not yet delivered

COVID-19 Emergency Protect Our Small Businesses Act of 2021, includes foreclosure and tax sale provisions (see Part B)

S.471-a
A.3207

Kaplan
Bronson

Passed Senate 1/19
Passed Assembly 1/26

Signed  3/9  Ch. 73
Approval Memo. 1

COVID-19 Emergency Protect Our Small Businesses Act of 2021 amds., includes tax sale provisions (amds. Ch. 73 of the Laws of 2021)

S.5742
A.7127

Kaplan
Bronson

Passed Senate 5/3
Passed Assembly 5/3

Delivered  6/7

COVID-19 Emergency eviction and foreclosure protections extender, includes certain tax sale provisions (amds. Chs. 381 of 2020 and 73 of 2021)

S.6362-a
A.7175-a

Kavanagh
Dinowitz

Passed Senate 5/3
Passed Assembly 5/3

Signed  5/4  Ch. 104

COVID-19 Emergency related delay in Basic STAR benefit removal for those with delinquent property taxes (amds. Tax Law Sec. 171-w)

S.5132
A.5374

Ryan
McMahon

Passed Senate 6/3
Passed Assembly 5/25

Not yet delivered

Exemption -- allows exemption & abatement applications to be submitted until 7/15/21 by local option re: COVID-19 emergency

S.6086
A.7368

Comrie
Rozic

Passed Senate 6/7
Passed Assembly 6/7

Not yet delivered

Exemption -- Cs. of Troy & Niagara Falls, residential & mixed use investment exemption (adds RPTL Sec. 485-v)

S.6555-a
A.7520-a

Breslin
McDonald

Passed Senate 6/9
Passed Assembly 6/7

Not yet delivered

Exemption -- Historic barns, expands definition of historic barns and allows OPRHP to certify eligible ag. structures (amds RPTL Sec. 483-b)

S.6042
A.6947

Hinchey
Barrett

Passed Senate 6/3
Passed Assembly 6/8

Not yet delivered

Exemption -- Monroe Co., Vol. Fire/Ambulance members, allows a 10% exemption at local option (adds RPTL Sec. 466-k)

S.6676-a
A.7644-a

Brouk
Lunsford

Passed Senate 6/8
Passed Assembly 6/8

Not yet delivered

Exemption -- Multiple dwellings involving NYSHFA, extends RPTL Sec. 421-d and bonding authority to 7/23/2023 (NYSHCR Dept. bill)

S.6975
A.7610

Kavanagh
Cymbrowitz

Passed Senate 6/1
Passed Assembly 6/7

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a (Ch. 163 of '20 amd.)
(Chabad Lubavitch Chai Center, Inc., T. of Huntington)

S.862
A.961

Gaughran
Stern

Passed Senate 1/19
Passed Assembly 2/10

Signed  2/16  Ch. 39

Exemption -- 1 Property, RPTL Sec. 420-a (Ch. 187 of '20 amd.)
(Joshua Baptist Church, T. of Huntington)

S.863
A.960

Gaughran
Stern

Passed Senate 1/19
Passed Assembly 2/10

Signed  2/16  Ch. 40

Exemption -- 1 Property, RPTL Sec. 406
(T. of Oyster Bay, Nassau Co.)

S.4645
A.6221

Thomas
Montesano

Passed Senate 6/2
Passed Assembly 6/8

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 406
(V. of Upper Brookville, T. of Oyster Bay)

S.4700
A.6742

Gaughran
Montesano

Passed Senate 3/18
Passed Assembly 6/10

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 406
(Nyack Union Free School District, T. of Clarkstown)

S.7156
A.7953

Reichlin-Melnick
Zebrowski

Passed Senate 6/8
Passed Assembly 6/9

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Abundant Life Church, C. of Jamestown)

S.6909
A.7698

Borello
Goodell

Passed Senate 6/2
Passed Assembly 6/10

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Chabad of Islip Township, Inc., T. of Islip)

S.5402
A.6397

Boyle
Gandolfo

Passed Senate 5/4
Passed Assembly 6/8

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Cong. Yeshiva Zera Yakov, Inc., T. of Ramapo)

S.6961-a
A.7751-a

Reichlin-Melnick
Lawler

Passed Senate 6/8
Passed Assembly 6/10

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Choice For All, Inc., V. of Freeport)

S.6001-a
A.7229-a

Brooks
Darling

Passed Senate 6/2
Passed Assembly 6/7

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Community Services Support Corp., Inc., T. of Islip)

S.6657
A.5430

Boyle
Stern

Passed Senate 6/3
Passed Assembly 6/7

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Divya Jyoti Jagrati Kendra, V. of Old Westbury, Nassau Co.)

S.6579
A.7636

Kaplan
Montesano

Passed Senate 6/2
Passed Assembly 6/7

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Family & Children's Association, T. of Hempstead)

S.329-a
A.4817-a

Thomas
Ra

Re-Passed Senate 6/7
Passed Assembly 6/8

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Flanders, Riverside, Northampton Comm. Assn., T. of Southampton)

S.6590-a
A.5461-b

Palumbo
Thiele

Passed Senate 6/9
Passed Assembly 6/8

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Good Samaritan Hospital Medical Center, T. of Islip)

S.6279
A.7263

Boyle
Durso

Passed Senate 6/10
Passed Assembly 6/3

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(League for Animal Protection of Huntington, Inc., T. of Huntington)

S.1092
A.6184

Gaughran
Brown

Passed Senate 3/10
Passed Assembly 6/8

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Long Island Science Center, T. of Riverhead)

S.6207
A.7424

Palumbo
Giglio, JA

Passed Senate 6/7
Passed Assembly 6/10

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Mercy Haven, Inc., T. of Islip)

S.4895-a
A.6190-a

Weik
Gandolfo

Passed Senate 5/20
Passed Assembly 6/7

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Mercy Medical Center, V. of Valley Stream, T. of Hempstead)

S.1208-a
A.7738-a

Kaminsky
Solages

Passed Senate 6/7
Passed Assembly 6/9

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(Nori Foundation d/b/a/ Sai Mandir USA, T. of Oyster Bay)

S.7110-a
A.7908-a

Thomas
Montesano

Passed Senate 6/9
Passed Assembly 6/9

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 420-a
(NYSARC, Inc. Rockland Co. Chapter, T. of Clarkstown)

S.7155
A.7954

Reichlin-Melnick
Zebrowski

Passed Senate 6/8
Passed Assembly 6/9

Not yet delivered

Exemption -- 1 Property, RPTL Sec. 464
(Brentwood Fire District, T. of Islip)

S.6634
A.7896

Boyle
Brown

Passed Senate 6/10
Passed Assembly 6/10

Not yet delivered

Exemption -- Res.-Comm. urban exemption (RESCUE), provides specs. for commercial uses (RPTL Sec. 485-a - Ch. 357 of '20 amd.)

S.1309
A.1367

Breslin
Magnarelli

Passed Senate 2/8
Passed Assembly 5/4

Delivered  6/11

Exemption -- Residential revaluation related increases allowed to be phased-in, local option (adds RPTL Sec. 485-v)

S.4855
A.3489

Breslin
Magnarelli

Passed Senate 5/19
Passed Assembly 5/10

Not yet delivered

Exemption -- Srs.,  directs use of a specific year's tax return depending on whether taxable status date is before or after 4/15 

S.4432
A.3034

May
McDonald

Passed Senate 6/9
Passed Assembly 5/10

Not yet delivered

Exemption -- T. of Danby, Conservation easement agreements, allows exemption to encourage open space (adds RPTL Sec. 491-b)

S.6240-a
A.7088-a

Oberacker
Kelles

Passed Senate 6/10
Passed Assembly 6/8

Not yet delivered

Exemption -- T. of Guilderland, Conservation easement agreements, allows exemption to encourage open space (adds RPTL Sec. 491-b)

S.6469
A.7096

Hinchey
Fahy

Passed Senate 5/19
Passed Assembly 5/25

Not yet delivered

Exemption -- Vets, Alternative, conforms start of Vietnam war era to federal definition of 11/1/1955 (amds. RPTL Sec. 458-a)(Vets. Dept. bill)

S.7124-a
A.7388-b

Brooks
Barrett

Passed Senate 6/8
Passed Assembly 6/7

Not yet delivered

Nassau & Suffolk Co. provisions -- limits adjustment of Art. 18 & 19 current base proportions to 1 pct. (amds. RPTL Secs. 1803-a & 1903)

S.6021-b
A.7094

Kaminsky
Lavine

Passed Senate 6/1
Passed Assembly 5/10

Not yet delivered

New York City provisions -- Class II abatements, extends co-op/condo abatement program through 2022 (amds. RPTL Sec. 467-a)

S.7031
A.7126

Liu
Quart

Passed Senate 6/2
Passed Assembly 6/3

Not yet delivered

New York City provisions -- Class II abatements, requires service employees to receive prevailing wage (amds. RPTL Sec. 467-a)

S.6350-a
A.7434-a

Benjamin
De La Rosa

Passed Senate 6/10
Passed Assembly 6/10

Not yet delivered

New York City provisions -- Ind. & Comm. abatement program (ICAP), waives timing requirements for certain projects (amds. RPTL Sec. 489-cccccc)

S.5882-a
A.6073-a

Persaud
Perry

Passed Senate 6/10
Passed Assembly 6/10

Not yet delivered

New York City provisions -- Multiple dwellings, extends J51 housing program for another year (amds. RPTL Sec. 489)

S.6487
A.7125

Stavisky
Braunstein

Passed Senate 6/1
Passed Assembly 6/3

Not yet delivered

North Shore Water Authority creation, involving former private water company property (adds Title 5-A to Public Authorities Law)

S.6707
A.7654

Gaughran
Lavine

Passed Senate 5/3
Passed Assembly 6/8

Not yet delivered

South Nassau Water Authority creation, involving former private water company property (adds Title 5-A to Public Authorities Law)

S.5527
A.6393

Brooks
Griffin

Passed Senate 6/9
Passed Assembly 6/10

Not yet delivered

Real Estate Transfer Tax -- Peconic Bay Region, allows local transfer tax for creation of a Community Housing Fund (amds. Tax & Town Laws)

S.6492
A.2633

Palumbo
Thiele

Passed Senate 6/10
Passed Assembly 5/24

Not yet delivered

Real Estate Transfer Tax -- T. of Blooming Grove, allows local transfer tax for creation of a Community Preservation Fund (amds. Tax & Town Laws)

S.1811
A.5761

Skoufis
Schmitt

Passed Senate 6/1
Passed Assembly 6/10

Not yet delivered

Real Estate Transfer Tax -- T. of Warwick, extends local transfer tax for Community Preservation Fund authorization to 2050 (amds. Tax & Town Laws)

S.2689
A.5324

Martucci
Brabenec

Passed Senate 5/25
Passed Assembly 6/10

Not yet delivered

Real Property Tax Exemption Task Force, to be established, with 9 members, required to report w/in 1 yr. (Ch. 317 of '20 amd.)

S.905
A.971

Harckham
Abinanti

Passed Senate 1/12
Passed Assembly 5/4

Delivered  6/11

Suffolk Co. provisions -- Non-profits, educational institutions, grievance period for '20- and '21 rolls reopened for exemption denial complaints

S.7175
A.7975

Weik
Ramos

Passed Senate 6/9
Passed Assembly 6/9

Not yet delivered

Tax apportionment -- Eastport-South Manor CSD, allows the adjustment of levy apportionments over 2 years to correct a '19/'20 error

S.5750
A.6426

Palumbo
Thiele

Repassed Senate 6/9
Passed Assembly 6/3

Not yet delivered

Tax Collection -- extends prohibition on termination of municipal services for res. and small bus. properties for non-payment of fees/taxes re: COVID

S.1453-b
A.6255-a

Parker
Richardson

Repassed Senate 3/30
Passed Assembly 3/31

Signed  5/11  Ch. 106

Tax Enforcement -- Villages, extends ability to enforce under old Law through 2024 (amds. Ch. 602 of '93 & Ch. 416 of '18)

S.6720
A.6841

Reichlin-Melnick
Otis

Passed Senate 6/2
Passed Assembly 6/1

Not yet delivered

Tax refunds -- expands the allowance for school districts to charge back refunds to more types of libraries (amds. RPTL Sec. 726)

S.6653-a
A.6489-a

Mannion
Stirpe

Passed Senate 6/10
Passed Assembly 6/1

Not yet delivered

Tax Stabilization Reserve Fund authorization for Copenhagen CSD, relating to potential decreases or termination of PILOTs

S.6758-a
A.7781-a

Griffo
Blankenbush

Passed Senate 6/10
Passed Assembly 6/10

Not yet delivered

C. of Rochester -- Rochester Housing Court Act, sets up a new court with jurisdiction that includes Real Property Tax Law among other statutes

S.3280-b
A.1311-a

Cooney
Bronson

Passed Senate 6/10
Passed Assembly 6/10

Not yet delivered

T. of Clarkstown -- limits adjustment of Article 19 current base proportion to one percent on the 2021-22 assessment roll

S.3996
A.4750

Reichlin-Melnick
Zebrowski

Passed Senate 3/3
Passed Assembly 5/10

Not yet delivered

T. of Orangetown -- limits adjustment of Article 19 current base proportion to one percent on the 2021-22 assessment roll

S.3992
A.6011

Reichlin-Melnick
Lawler

Passed Senate 2/22
Passed Assembly 6/10

Not yet delivered

V. of Upper Nyack -- assessor qualifications, allows a resident of the County or an adjoining County to serve as assessor

S.6280
A.7250

Reichlin-Melnick
Zebrowski

Passed Senate 5/20
Passed Assembly 6/1

Not yet delivered

Updated: